财务管理专业英语词汇表很全面

1、AnOverviewofFinancial Managementbusiness 企业，商业，业务finance财务，理财management 管理，管理层revenue 收入return 回报：shareholder 股东stakeholder利益相关者stock股票profitmaximization 禾润最大化shareholderwealthmaximization股东贝才富最大化enterprisevaluemaximization企业价值最大化hedgerisks规避风险inventory 存货currentassets流动资产currentliabilities流动负债finan

2、cing 筹资corporation股份公司earningpershare (EPS )每股收益exchangerate 汇率inflation通货膨胀contractualrelations契约关系equity 所有者权益dividend 股利CFO (ChiefFinancialOfficer)首席财务官，财务总监TheTimeValueofMoneyaccrued 增值的，应计的annuity 普通年金annuityfactor年金系数compoundinterest复利Jdiscounting 贝占现futurevalue 终值geometricseries等比数歹 Umortgage

3、 抵押ordinaryannuity普通年金perpetuity永续年金presentvalue 现值principal 本金reinvest 再投资simpleinterest单利Jtimevalueofmoney 货币时间价值compounding复利J计算RiskandRewardcapitalasset pricingmodel(CAPM )资本资产定价模型diversification 分散化efficientcapitalmarket 有效资本市场expectedreturn 期望回报market, systematic, or undiversifiable risk市场风险、系

4、统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference风险偏好risk premium风险溢价security markets line(SML )证券市场线semi-strong capital market efficiency半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency强式资本市场有效transaction cost交易成本un

5、ique, firm-specific, idiosyncratic, unsystematic, ordiversifiable risk特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance 方差volatility 波动性weak capital market efficiency弱式资本市场有效FinancialAssetsandTheirValuationasset资产security 证券issue （股票，钞票）分发，发行coupon rate票面利率，息面利率annual 每年的，年度的，一年一次的obligate 使（某人）负有责任或义务outstanding

6、未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual永久的，永恒的infinite无限的，无穷的substitute 替代，取代yield出产，产，出（果实、利润、结果）approximation相彳以，近彳以trial-and-error试误法illustrate 说明，阐明entitle 使人有权拥有liability 负债intrinsic value内在价值asymmetry 不对称constant不变的，可靠的phase阶段，时期preferred stock 优先股Chapter5CapitalBudgetingan

7、dInvestmentDecisioncapital budgeting 资本预算estimating net present value 预期净现值the average accounting return平均会计报酬率stand-alone principle独立原贝 Uthe internal rate of return 内部收益率the payback rule回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本inc

8、remental cash flow增量现金流量pro forma financial statement预估贝才务报表forecasting risk预测风险scenario analysis情景分析investment criteria投资决策标准cash flow 现金流量project cash flow项 目 现金流量depreciation 折旧capital spending资本性支出garbage-in garbage-out system垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 WorkingCapitalMan

9、agementworking capital营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 应用dampen 使沮丧ordering cost订货成本carrying cost储存成本raw material原材料insurance 保险linear 线性的bad-debt 坏账Chapter? Financing Modesdebt financing债务筹

10、资equity financing权益投资prospectus招股说明书the general cash offer普通现金发行the rights offer配股发行initial public offering(IPO)首次公开发行underwriting discount承销折价the subscription price 认购价格collateral 抵押品mortgage securities抵押债券debenture信用债券sinking fund 偿债基金call provision赎回条款call-protected赎回保护operating leases经营性租赁financ

11、ial leases融资租赁sale and lease-back 售后租回leveraged leases杠杆租赁warrants认股权证convertibles可转换债券call options看涨期权straight bond value纯粹债券价值conversion value转换价值secured loans 抵押贷款committed lines of credit承诺式信贷额度compensating balances补偿性余额trust receipt信托收据Capital Structurecapital structure 资本结构optimal capital stru

12、cture 最佳资本结构financial leverage财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs直接破产成本indirect bankruptcy costs间接破产成本liquidation 清偿reorganization 重组absolute priority rule绝对优先原则qualification限定条件cost of equity股权成本business risk经营风险pie model饼

13、状模型break-even point收益均衡点indifference point 无差异点股利无关理论Dividend Distributiondividend irrelevance theoryretained earnings留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves任意盈余公积stockholder meeting股东会declaration date宣告日holder-of-record date股权登记 日ex-dividend date除息日stock split股票分割stock div